Section 5(4) in Andhra Pradesh Tax on Luxuries Act, 1987
(4)Where luxury [provided in a hotel or in a corporate hospital] [Substituted by Act No.28 of 1996, w.e.f. 1.8.96.] for a specified number of persons is shared by more than the number specified, then in addition to the tax paid for the luxury provided to such specified number of persons, there shall also be levied and collected separately, the tax in respect of the charges made for the additional number of persons accommodated.
